The City of Montreal’s Service de l’évaluation foncière is responsible for the property assessment roll.
The new property assessment roll was deposited on September 14, 2022 and will come into force on January 1st, 2023. It represents the value of a given immovable at a given point in time based on the concepts of comparable property selling prices and current market replacement cost (adjusted for depreciation). It is the basis for your 2023, 2024 and 2025 tax bills. Your notice of property assessment will be mailed to you with your 2023 tax bill. The roll is available for consultation online on the Direction de l’évaluation foncière’s website (French only) or at the Town Hall.
The value of your property is equivalent to its most likely selling price in a free and competitive market.
There is a prescribed form available online which must be filled out by April 30, 2023 in order to request an administrative revision of the valuation of your property. The municipal evaluator must then send a written reply to your request, and, should an agreement not be reached between both parties further proceedings are possible through the Tribunal administratif du Québec (which is also subject to prescribed forms, fees established by the City of Montreal, and deadlines).
It is also possible to request an administrative revision within 60 days of the mailing date of the notice if your property has undergone major adjustments that would affect the evaluation of your property.